- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.47 | 2.49 | 3.11 | 18.7 | 7.03 | -20.83 | -7.02 | 0 | 1.27 | 0.0 | 148.16 | -10.18 | 137.73 | -13.05 |
| 2022 (9) | 0.45 | -3.91 | 2.62 | 11.97 | 8.88 | 7.64 | 21.02 | -10.09 | 1.27 | 14.27 | 164.96 | -9.73 | 158.40 | -11.79 |
| 2021 (8) | 0.47 | -1.75 | 2.34 | 4.93 | 8.25 | 24.43 | 23.38 | 171.86 | 1.11 | -75.37 | 182.74 | 4.03 | 179.57 | 4.89 |
| 2020 (7) | 0.48 | -4.49 | 2.23 | -12.2 | 6.63 | 10.87 | 8.60 | 2.87 | 4.50 | 51.2 | 175.66 | 35.78 | 171.20 | 38.94 |
| 2019 (6) | 0.50 | 0 | 2.54 | 0 | 5.98 | 0 | 8.36 | 0 | 2.98 | 0 | 129.37 | 0 | 123.22 | 0 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.47 | 5.91 | 2.49 | 3.11 | 16.92 | 18.7 | -14.89 | -64.89 | -268.06 | 9.00 | 0.0 | 0.0 | 148.16 | -21.27 | -10.18 | 137.73 | -21.95 | -13.05 |
| 23Q3 (19) | 0.44 | -4.48 | -7.24 | 2.66 | -1.48 | 0.0 | -9.03 | -17960.0 | -130.28 | 9.00 | 0.0 | 152.0 | 188.19 | 1.25 | 16.78 | 176.47 | -0.11 | 14.36 |
| 23Q2 (18) | 0.46 | 15.83 | -9.8 | 2.7 | 1.89 | -0.37 | -0.05 | 98.67 | -100.2 | 9.00 | 0.0 | 85.0 | 185.86 | -13.63 | 27.54 | 176.66 | -14.81 | 26.71 |
| 23Q1 (17) | 0.40 | -12.55 | -16.41 | 2.65 | 1.15 | -3.99 | -3.77 | -142.55 | -117.41 | 9.00 | 0.0 | 45.95 | 215.19 | 30.45 | 18.61 | 207.37 | 30.92 | 17.42 |
| 22Q4 (16) | 0.45 | -4.14 | -3.91 | 2.62 | -1.5 | 11.97 | 8.86 | -70.29 | -63.52 | 9.00 | 152.0 | 113.99 | 164.96 | 2.36 | -9.73 | 158.40 | 2.65 | -11.79 |
| 22Q3 (15) | 0.47 | -7.11 | -0.9 | 2.66 | -1.85 | 11.3 | 29.82 | 21.32 | 21.07 | 3.57 | -26.59 | -22.78 | 161.15 | 10.58 | -11.66 | 154.31 | 10.68 | -14.26 |
| 22Q2 (14) | 0.51 | 7.34 | 0.75 | 2.71 | -1.81 | 7.11 | 24.58 | 13.48 | 10.72 | 4.86 | -21.11 | 98.44 | 145.73 | -19.67 | -11.82 | 139.42 | -21.06 | -13.98 |
| 22Q1 (13) | 0.48 | 0.53 | 0 | 2.76 | 17.95 | 0 | 21.66 | -10.83 | 0 | 6.17 | 46.62 | -27.67 | 181.42 | -0.72 | 0 | 176.61 | -1.65 | 0 |
| 21Q4 (12) | 0.47 | -1.13 | -1.75 | 2.34 | -2.09 | 4.93 | 24.29 | -1.38 | 177.92 | 4.21 | -9.06 | -50.67 | 182.74 | 0.17 | 4.03 | 179.57 | -0.22 | 4.89 |
| 21Q3 (11) | 0.48 | -5.57 | 0 | 2.39 | -5.53 | 0 | 24.63 | 10.95 | 0 | 4.62 | 88.65 | -51.32 | 182.43 | 10.38 | 0 | 179.97 | 11.04 | 0 |
| 21Q2 (10) | 0.51 | 0 | -4.31 | 2.53 | 0 | 1.2 | 22.20 | 0 | 163.03 | 2.45 | -71.25 | -74.19 | 165.27 | 0 | 12.54 | 162.07 | 0 | 13.16 |
| 21Q1 (9) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 8.53 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (8) | 0.48 | 0 | 0 | 2.23 | 0 | 0 | 8.74 | 0 | 0 | 8.53 | -10.25 | 0 | 175.66 | 0 | 0 | 171.20 | 0 | 0 |
| 20Q3 (7) | 0.00 | -100.0 | 0 | 0 | -100.0 | 0 | 0.00 | -100.0 | 0 | 9.50 | 0.0 | 0 | 0.00 | -100.0 | 0 | 0.00 | -100.0 | 0 |
| 20Q2 (6) | 0.53 | 0 | 0 | 2.5 | 0 | 0 | 8.44 | 0 | 0 | 9.50 | 0 | 0 | 146.85 | 0 | 0 | 143.22 | 0 | 0 |
